48 U.S.C. § 741a — Internal-revenue taxes; levy and collec-

Page 61 TITLE 48—TERRITORIES AND INSULAR POSSESSIONS § 743 EXPENDITURES FOR GOVERNMENTAL AND PUBLIC PURPOSES The amount of customs revenue received by the United States on importations from Puerto Rico since its evacuation by the Spanish forces together with all that should thereafter be collected under the existing law were placed at the disposal of the President to be used for governmental and public purposes in Puerto Rico, by act Mar. 24, 1900, ch. 91, 31 Stat. 51. Executive Documents TRANSFER OF FUNCTIONS All offices of collector of customs, comptroller of cus- toms, surveyor of customs, and appraiser of merchan- dise of Bureau of Customs of Department of the Treas- ury to which appointments were required to be made by President with advice and consent of Senate ordered abolished, with such offices to be terminated not later than December 31, 1966, by Reorg. Plan No. 1, of 1965, eff. May 25, 1965, 30 F.R. 7035, 79 Stat. 1317, set out in the Appendix to Title 5, Government Organization and Employees. All functions of offices eliminated were al- ready vested in Secretary of the Treasury by Reorg. Plan No. 26 of 1950, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5. § 741. Export duties, taxes, etc.; bonds to antici- pate revenues No export duties shall be levied or collected on exports from Puerto Rico, but taxes and assess- ments on property, income taxes, internal rev- enue, and license fees, and royalties for fran- chises, privileges, and concessions may be im- posed for the purposes of the insular and munic- ipal governments, respectively, as may be pro- vided and defined by the Legislature of Puerto Rico; and when necessary to anticipate taxes and revenues, bonds and other obligations may be issued by Puerto Rico or any municipal gov- ernment therein as may be provided by law, and to protect the public credit. (Mar. 2, 1917, ch. 145, § 3, 39 Stat. 953; Feb. 3, 1921, ch. 34, § 2, 41 Stat. 1096; Mar. 4, 1927, ch. 503, § 1, 44 Stat. 1418; Aug. 26, 1937, ch. 831, 50 Stat. 843.) Editorial Notes CODIFICATION Section is comprised of first part of section 3 of act Mar. 2, 1917, down to the proviso clause. The remainder of section 3 is classified to sections 741a and 745 of this title. PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Apr. 12, 1900, ch. 191, § 38, 31 Stat. 86. AMENDMENTS 1937—Act Aug. 26, 1937, reenacted section without substantive change. 1927—Act Mar. 4, 1927, inserted imposition of income taxes. 1921—Act Feb. 3, 1921, reenacted section without change. § 741a. Internal-revenue taxes; levy and collec- tion; discrimination The internal-revenue taxes levied by the Leg- islature of Puerto Rico in pursuance of the au- thority granted by this chapter on articles, goods, wares, or merchandise may be levied and collected as such legislature may direct, on the articles subject to said tax, as soon as the same are manufactured, sold, used, or brought into the island: Provided, That no discrimination be made between the articles imported from the United States or foreign countries and similar articles produced or manufactured in Puerto Rico. The officials of the Customs and Postal Services of the United States are directed to as- sist the appropriate officials of the Puerto Rican government in the collection of these taxes. (Mar. 2, 1917, ch. 145, § 3, 39 Stat. 953; Mar. 4, 1927, ch. 503, § 1, 44 Stat. 1418; Aug. 26, 1937, ch. 831, 50 Stat. 844.) Editorial Notes REFERENCES IN TEXT This chapter, referred to in text, was in the original ‘‘this Act’’, meaning act Mar. 2, 1917, ch. 145, 39 Stat. 951, known as the Puerto Rican Federal Relations Act and also popularly known as the Jones Act, which is classified principally to the chapter. For complete clas- sification of this Act to the Code, see Short Title note set out under section 731 of this title and Tables. CODIFICATION Section is comprised of last part of section 3 of act Mar. 2, 1917, as added by act Mar. 4, 1927. The first two parts are classified to sections 741 and 745 of this title. AMENDMENTS 1937—Act Aug. 26, 1937, reenacted section without substantive change. § 742. Acknowledgment of deeds Deeds and other instruments affecting land situate in the District of Columbia, or any other territory or possession of the United States, may be acknowledged in Puerto Rico before any notary public appointed therein by proper au- thority, or any officer therein who has ex officio the powers of a notary public. The certificate by such notary shall be accompanied by the certifi- cate of the executive secretary of Puerto Rico to the effect that the notary taking such acknowl- edgment is in fact such notarial officer. (Mar. 2, 1917, ch. 145, § 54, 39 Stat. 968; May 17, 1932, ch. 190, 47 Stat. 158.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Mar. 22, 1902, ch. 273, 32 Stat. 88, except that that act required the certificate of the attorney general of Puerto Rico, rather than of the executive secretary of Puerto Rico as required by this section. Statutory Notes and Related Subsidiaries CHANGE OF NAME ‘‘Puerto Rico’’ substituted in text for ‘‘Porto Rico’’ pursuant to act May 17, 1932, which is classified to sec- tion 731a of this title. § 743. Repealed. July 1, 1944, ch. 373, title XIII, § 1313, 58 Stat. 714 Section, acts Apr. 12, 1900, ch. 191, § 10, 31 Stat. 80; Aug. 14, 1912, ch. 288, 37 Stat. 309; May 17, 1932, ch. 190, 47 Stat. 158, provided for quarantine stations in Puerto Rico. See section 267 of Title 42, The Public Health and Welfare.